Made Putri Pradnya Parahita
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PERLINDUNGAN HUKUM TERHADAP KONSUMEN ATAS LAYANAN AIR MINUM DI PERUSAHAAN DAERAH AIR MINUM KOTA DENPASAR Made Putri Pradnya Parahita; I Gusti Ayu Puspawati
Kertha Semaya : Journal Ilmu Hukum Vol 4 No 2 (2016)
Publisher : Fakultas Hukum Universitas Udayana

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Abstract

Perusahaan Daerah Air Minum (PDAM) sebagai perusahaan yang memproduksi atau mengolah air, sangat membutuhkan konsumen sebagai pelanggan. Dalam hubungan konsumen dengan produsen, konsumen sebagai pihak yang lebih lemah sudah sewajarnya mendapatkan perlindungan hukum. permasalahan yang akan dibahas bagaimana perlindungan hukum yang diberikan terhadap konsumen atas layanan air minum di PDAM kota Denpasar serta apakah faktor penyebab tidak terpenuhinya hak konsumen dalam mendapatkan air minum. penelitian hukum yang digunakan adalah penelitian hukum empiris dengan menggunakan teknik pengumpulan data melalui wawancara. hasil penelitian menunjukan bahwa perlindungan hukum yang diberikan kepada konsumen atas layanan air minum di PDAM Kota Denpasar adalah perlindungan hukum preventif serta faktor penyebab tidak terpenuhinya hak konsumen disebabkan dua faktor yaitu sumber air baku terbatas dan pendistribusian air minum.
Criminal Sanctions against Taxpayer Who are Negligent to Register Land and Building Taxes Made Putri Pradnya Parahita; Simon Nahak; I Ketut Widia
Jurnal Hukum Prasada Vol. 7 No. 2 (2020): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.16 KB) | DOI: 10.22225/jhp.7.2.2020.73-78

Abstract

One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.